Cases from cite.case.law:

IN RE CHANCE, DC DC v., 600 B.R. 51 (Bankr. S.D. Ind. 2019)

. . . August 2017, she found new employment at Fanimation, Inc. in the accounts payable department earning $ 19.23 . . . DC and Brenda earn $ 19.70 and $ 19.23 an hour respectively and both are employed full time. . . .

In SANDRIDGE ENERGY, INC. SHAREHOLDER DERIVATIVE LITIGATION, 302 F.R.D. 628 (W.D. Okla. 2014)

. . . Ward and Dobson are alleged to own 19.23% and 3.85%, respectively, of the basketball team. . . .

McNAMARA, v. ASSOCIATED PRESS,, 40 F. Supp. 3d 345 (S.D.N.Y. 2014)

. . . plaintiff worked forty-hour weeks for fifty two weeks each year, she was paid an average hourly wage of $19.23 . . .

MENDEL, v. CITY OF GIBRALTAR,, 727 F.3d 565 (6th Cir. 2013)

. . . amicus brief that if one assumes the Fire Chief works fifty-two weeks per year, he effectively earns $19.23 . . .

F. GOELLER M. v. UNITED STATES,, 109 Fed. Cl. 534 (Fed. Cl. 2013)

. . . . § 19.23(e)-l (1940 Supp.); Treas. Reg. No. 101, Art. 23(e) — 1 (1939); Treas. Reg. . . .

ADOMA, v. UNIVERSITY OF PHOENIX, INC., 779 F. Supp. 2d 1126 (E.D. Cal. 2011)

. . . Abbaszadeh’s hourly pay rate was $19.23. . . .

K. HICKS, v. CONCORDE CAREER COLLEGE,, 695 F. Supp. 2d 779 (W.D. Tenn. 2010)

. . . Medlin’s starting salary was $19.23/hour or $42,000/year. Id. . . . representative, earned a starting salary of $18.75/hour whereas Medlin, an Admissions Representative I, earned $19.23 . . .

GEIST v. GILL KARDASH PARTNERSHIP, LLC d b a, 671 F. Supp. 2d 729 (D. Md. 2009)

. . . Miller’s — she earned approximately $19.23 per hour, whereas Mr. . . .

A. PAREDES, v. QUARTERMAN,, 574 F.3d 281 (5th Cir. 2009)

. . . Proc. arts. 19.06, 19.22, 19.23, 19.25, 19.26 (explaining that under the commissioner system, the initial . . .

TECOM, INC. v. UNITED STATES,, 86 Fed. Cl. 437 (Fed. Cl. 2009)

. . . Mister Budge’s base rate was $19.23 per hour. . . .

GORMAN, v. NATIONAL TRANSPORTATION SAFETY BOARD, 558 F.3d 580 (D.C. Cir. 2009)

. . . (3), 135.293(a), 135.293(b) and 135.299(a), the requirements of which were triggered by FAR section 19.23 . . .

E. ALMEIDA, v. AGUINAGA, 500 F. Supp. 2d 366 (S.D.N.Y. 2007)

. . . It is undisputed that Almeida was given $1,000 a year, or $19.23 per week, which the Aguinagas refer . . . Period Per Day Week Week Week Week Per Week Per Week Per Week May 24, 2000-June 2001 16.5 6 99 $600 $19.23 . . . December 2001 16.5 3 49.5 $300 — $15.75 $ 6.60 $322.35 January 1,2002-December 31,2004 16.5 5 82.5 $500 $19.23 . . .

In NEW RIVER SHIPYARD, INC., 355 B.R. 894 (Bankr. S.D. Fla. 2006)

. . . Torts § 496B, cmt d (1963, 1964); Corbin on Contracts § 85.15, 455 (2003); Williston on Contracts § 19.23 . . .

STRATEGIC VALUE MASTER FUND, LTD. v. CARGILL FINANCIAL SERVICES, CORP., 421 F. Supp. 2d 741 (S.D.N.Y. 2006)

. . . states that, since the time of the events giving rise to this action, TPHL has acquired Magnolia’s 19.23% . . . Again, TPHL today holds an additional 19.23% of TPL's stock. (Davies Decl. IT 32.) . Mr. . . .

UNITED STATES v. T. CRATER,, 79 F. App'x 234 (7th Cir. 2003)

. . . Crater admitted responsibility for only 19.23 grams, and asserted that the PSR contains inflated drug . . .

EQUAL OPPORTUNITY EMPLOYMENT COMMISSION, v. ETHAN ALLEN, INC., 259 F. Supp. 2d 625 (N.D. Ohio 2003)

. . . Id. at ¶ 19.23(f). . . .

A. WITKOWSKI, M. D. A. M. D. P. C. A. M. D. v. G. WELCH G. P. C. G. G. J., 173 F.3d 192 (3d Cir. 1999)

. . . Specifically, the Witkowskis invested $150,000 for the purchase of a 19.23% ’Mortgage Participation Interest . . .

VIRGINIA METRONET, INC. v. BOARD OF SUPERVISORS OF JAMES CITY COUNTY, VIRGINIA,, 984 F. Supp. 966 (E.D. Va. 1998)

. . . D.A. at 19.23. . . . D.A. at 19.23. . . . D.A. at 19.23. . . . D.A. at 19.23. Mr. . . . D.A. at 19.23. . . .

R. WILKERSON, v. INGALLS SHIPBUILDING, INC., 125 F.3d 904 (5th Cir. 1997)

. . . hearing loss in both ears, and the parties agree that he suffered a binaural hearing impairment of 19.23% . . . This figure was based on the fact that Wilkerson’s stipulated 19.23% hearing loss entitled him to 38.46 . . .

R. YOUKER, v. E. SCHOENENBERGER, 22 F.3d 163 (7th Cir. 1994)

. . . Stat. ch. 120 ¶ 500.23-la (now found in 35 ILCS 205/19.23-la (Smith-Hurd 1993). . . .

FRIEDRICH, v. U. S. COMPUTER SERVICES, INC. d b a, 833 F. Supp. 470 (E.D. Pa. 1993)

. . . regular rates, using 40 hours per week as the divisor (as plaintiffs wish), were between $12.02 and $19.23 . . . Therefore, plaintiffs’ claims are for at least $12.02 to $19.23 per hour for 15 to 35 hours per week, . . .

NEWARK MORNING LEDGER CO. THE HERALD CO. v. UNITED STATES, 507 U.S. 546 (U.S. 1993)

. . . Regs. 103, § 19.23(0-3 (Internal Revenue Code of 1939); 26 CFR § 1.167(a)-3 (1961) (Internal Revenue . . .

PARADISE LAND AND CATTLE COMPANY, a v. McWILLIAMS ENTERPRISES, INC. a, 959 F.2d 1463 (9th Cir. 1992)

. . . Ownership of the ranch was split between Herb and Don (61.02%), Enterprises (19.23%), and Land & Cattle . . . In this case, however, the guarantor, Enterprises, was a 19.23 per cent co-purchaser of the property, . . . deal, Herb and Don collectively took a 61.-02% undivided interest in the ranch; Enterprises took a 19.23% . . .

SHELL OIL COMPANY, v. COMMISSIONER OF INTERNAL REVENUE,, 952 F.2d 885 (5th Cir. 1992)

. . . See Treas.Reg. 86, Art. 23(m)-l(h) (1935); Treas.Reg. 94, Art. 23(m)-l(h) (1936); Treas.Reg. 103, § 19.23 . . .

OCEAN GARDEN, INC. v. MARKTRADE COMPANY, INC. J., 953 F.2d 500 (9th Cir. 1991)

. . . McCarthy, Trademarks and Unfair Competition, § 19.23 at 924 (2d ed. 1984). . . .

In O DAY CORPORATION, B. MURPHY, v. MERITOR SAVINGS BANK,, 126 B.R. 370 (Bankr. D. Mass. 1991)

. . . had net sales of $10,154,000 and gross profits of $1,953,-000 resulting in a gross profit margin of 19.23 . . . statement for the period ending March 31, 1987 showed a decline in the gross profit margin from the 19.23 . . . results documented a general financial decline, as well as a decline in the gross profit margin from 19.23 . . . 31, 1986 (the first six months of O’Day’s fiscal year 1987), O’Day’s actual gross profit margin was 19.23% . . .

COALITION TO SAVE OUR CHILDREN, v. STATE BOARD OF EDUCATION OF STATE OF DELAWARE,, 757 F. Supp. 328 (D. Del. 1991)

. . . By contrast, of the 395 classes at A.I. duPont High School, which had only 19.23% minority enrollment . . .

In BRANIFF, INC. CONOCO, INC. v. BRANIFF, INC., 113 B.R. 745 (Bankr. M.D. Fla. 1990)

. . . These month end adjustments represent 19.23 percent of the $243,070.49 total invoice amount. . . . Accordingly, Braniff is entitled to a 19.23 percent credit on the Dallas-Fort Worth shipment that Conoco . . .

COX CONSTRUCTION CO. Co. a v. UNITED STATES, 17 Cl. Ct. 29 (Cl. Ct. 1989)

. . . Nov. 1986 16.24 15.59 16.48 16.57 17.21 17.62 First Half Second Half 1987 19.23 20.60 1988 23.51 26.02 . . .

BOSTON ATHLETIC ASSOCIATION, v. SULLIVAN,, 867 F.2d 22 (1st Cir. 1989)

. . . See 3 Callman § 19.23. . . .

In TAX LIABILITIES OF JOHN DOES, ALL UNKNOWN EMPLOYEES OF BOUNDARY WATERS RESTAURANT v. UNITED STATES, 866 F.2d 1015 (8th Cir. 1989)

. . . One person’s salary rate is $19.23 per hour, for a total ranging from $13,845 to $38,460. . . . over allowance is not unusual, and declined Dayton’s request to order reimbursement at the rate of $19.23 . . .

DARDAGANIS, As v. GRACE CAPITAL INC. H., 684 F. Supp. 1196 (S.D.N.Y. 1988)

. . . Thus, 19.23% of the portfolio was held in excess equities. . . . portion of all equities that were “excess” equities, Wagner divided the percentage of excess securities (19.23% . . .

K. NICKELL, K. D. v. COMMISSIONER OF INTERNAL REVENUE,, 831 F.2d 1265 (6th Cir. 1987)

. . . . § 19.23(a)-15, was inserted into the treasury regulations in response to the Revenue Act of 1942, Pub.L . . .

In ADAMSON COMPANY, INC., 42 B.R. 169 (Bankr. E.D. Va. 1984)

. . . $550,000 Irving will receive under the plan, payments that are equivalent to an effective interest rate of 19.23% . . . seventh year in a balloon payment at 11% per annum interest, Irving will receive an effective return of 19.23% . . .

ALTAIRE BUILDERS, INC. v. VILLAGE OF HORSEHEADS, G. R. C. J. R. J. W., 551 F. Supp. 1066 (W.D.N.Y. 1982)

. . . See, generally, Anderson, New York Zoning Law and Practice, Vol. 2, Special Permits, §§ 19.23-19.24, . . .

WASHINGTON v. SEATTLE SCHOOL DISTRICT NO., 458 U.S. 457 (U.S. 1982)

. . . McQuillin, Law of Municipal Corporations § 19.23, p. 425 (3d rev. ed. 1981). . . .

K- D v., 78 T.C. 742 (T.C. 1982)

. . . Bedford, Accountants’ Handbook 19.23 (5th ed. 1970). . . .

COMMISSIONER OF INTERNAL REVENUE v. PORTLAND CEMENT COMPANY OF UTAH, 450 U.S. 156 (U.S. 1981)

. . . Regs. 103, § 19.23 (m)-l (f) (1940), and it continued in successive regulations to the 1939 Code. . . .

CIUDADANOS UNIDOS DE SAN JUAN v. HIDALGO COUNTY GRAND JURY COMMISSIONERS CABALLERO v. PRATER, 622 F.2d 807 (5th Cir. 1980)

. . . The precise questions to be asked are set out in Art. 19.23, which, for the most part, tracks the language . . .

v., 74 T.C. 808 (T.C. 1980)

. . . Section 19.23(p)(1)(D)-1, Regs. 103, adopted by the Secretary of the Treasury to clarify section 23(p . . .

a v., 72 T.C. 751 (T.C. 1979)

. . . the redemption bears to all voting stock at such time 80% of (ii) 8/17/73 24.02 30.00 24.00 9/28/73 19.23 . . . 24.02 19.21 10/19/73 15.46 19.23 15.38 11/23/73 12.50 15.46 12.36 12/21/73 10.10 12.50 10.00 1/18/74 . . .

EVANS R. Sr. A. Q. v. BUCHANAN H. J. E. H. I. I. Mt. ALEXIS I. SCHOOL DISTRICT, No. DELAWARE STATE BOARD OF EDUCATION I. I. No. CLAYMONT SCHOOL DISTRICT No. NEW CASTLE- GUNNING BEDFORD SCHOOL DISTRICT, No. DELAWARE STATE BOARD OF EDUCATION, No. ALFRED I. SCHOOL DISTRICT, I. No. NEWARK SCHOOL DISTRICT, No. MARSHALLTON- McKEAN SCHOOL DISTRICT, No. STATE OF DELAWARE, No. v. M. SCHWARTZ,, 582 F.2d 750 (3d Cir. 1978)

. . . and as of September 1977, the Alexis I. duPont School District consisted of 78.38% white students and 19.23% . . .

SECURITIES AND EXCHANGE COMMISSION, v. SECURITIES NORTHWEST, INC. a F., 573 F.2d 622 (9th Cir. 1978)

. . . “The right conferred by § 206 is absolute and unlimited.” 6A Collier on Bankruptcy 19.23, at 303 (14th . . .

CASTANEDA, SHERIFF v. PARTIDA, 430 U.S. 482 (U.S. 1977)

. . . The precise questions to be asked are set out in Art. 19.23, which, for the most part, tracks the language . . .

EXXON CORPORATION v. UNITED STATES, 547 F.2d 548 (Ct. Cl. 1976)

. . . Treas.Reg. 103, § 19.23(m)-16. . T.D. 4333, supra at 31. . . . .

EXXON CORPORATION FORMERLY HUMBLE OIL REFINING COMPANY v. THE UNITED STATES, 212 Ct. Cl. 258 (Ct. Cl. 1976)

. . . Reg. 103, § 19.23 (m)-16. T. D. 4333, supra at 31. . . .

PARTIDA, v. CASTANEDA,, 524 F.2d 481 (5th Cir. 1975)

. . . tested,” Art. 19.21, and they are “interrogated,” Art. 19.22, by being asked prescribed questions, Art. 19.23 . . .

J. LANDER, v. C. B. MORTON,, 518 F.2d 1084 (D.C. Cir. 1975)

. . . Photographs 19.23 e. . . .

WOLGIN v. ATLAS UNITED FINANCIAL CORPORATION S. BLUMENFELD v. ATLAS UNITED FINANCIAL CORPORATION, 397 F. Supp. 1003 (E.D. Pa. 1975)

. . . each installment as follows: Payment Date Amount interest 9/20/74 $1,923.08 $24.04 10/ 4/74 1,923.08 19.23 . . .

CHEMVET LABORATORIES, INC. v. NATIONAL LABOR RELATIONS BOARD,, 497 F.2d 445 (8th Cir. 1974)

. . . pro-union) 5.79 Bordon (pro-union) 1.00 1.00 Employee Before Union Activity After Ballew (non-union) 19.23 . . .

UNITED STATES v. KRAS, 409 U.S. 434 (U.S. 1973)

. . . 1970 Census found that over 800,000 families in the Nation had annual incomes of less than $1,000 or $19.23 . . .

M. BERNUTH P. v. COMMISSIONER OF INTERNAL REVENUE, ESTATE VON BERNUTH, v. COMMISSIONER OF INTERNAL REVENUE,, 470 F.2d 710 (2d Cir. 1972)

. . . Reg. 103, § 19.23(m)-19(a) (1) (1939), were amended to give the taxpayer the option to either capitalize . . .

M. P. v. v., 57 T.C. 225 (T.C. 1971)

. . . See Begs. 103, sec. 19.23(m)-19(a) (1) (1939). . . .

UNITED STATES STEEL CORPORATION, v. UNITED STATES, 445 F.2d 520 (2d Cir. 1971)

. . . Ill, Sec. 29.23(m)-l(f) ; Reg. 103, Sec. 19.23(m)-l(f) ; Reg. 101, Art. 23 (m)-l(g) ; Reg. 94, Art. 23 . . .

UNITED STATES v. CORBIN,, 423 F.2d 821 (10th Cir. 1970)

. . . specific case must be established by factual data supporting such rate.” 5 Nichols on Eminent Domain, § 19.23 . . .

v., 52 T.C. 682 (T.C. 1969)

. . . See art. 23 (e)-3, Eegs. 101 (1939); sec. 19.23(e)-3, Eegs. 103 (1940); sec. 29.23(e)-3, Eegs. 111 (1943 . . . (193il), Regs. 77 (1933) ; art. 23i(l)-6, Regs. 86 (1935), Regs. 94 (1936), Regs. 101 (1939) ; sec. 19.23 . . .

SOUTHERN NATURAL GAS COMPANY v. THE UNITED STATES, 188 Ct. Cl. 302 (Ct. Cl. 1969)

. . . Reg. 103, § 19.23(1)-3 (1939 Code) ; Treas. Reg. Ill, § 29.28 (Z)-3 (1939 Code). . . .

SOUTHERN NATURAL GAS COMPANY v. UNITED STATES, 412 F.2d 1222 (Ct. Cl. 1969)

. . . Treas.Reg. 103, § 19.23(l)-3 (1939 Code); Treas.Reg. 111, § 29.23(l)-3 (1939 Code). . . .

v., 49 T.C. 695 (T.C. 1968)

. . . The foregoing provision was reissued verbatim as section 19.23(a)-13 of Regulations 103 (1940), section . . .

UNITED STATES v. BROWN, H. R. R. H., 281 F. Supp. 31 (E.D. La. 1968)

. . . Non-whites comprise 27.6% of the adult population of the seven parishes and 19.23% of the persons registered . . .

H. WYLIE O. J. F. v. UNITED STATES, 281 F. Supp. 180 (N.D. Tex. 1968)

. . . Regulations was adopted in 1941 when T.D. 5054, 1941-1 Cum.Bull. 227, amend-eel Regs. 103, Section 19.23 . . .

PARAGON JEWEL COAL CO. INC. v. COMMISSIONER OF INTERNAL REVENUE, 380 U.S. 624 (U.S. 1965)

. . . Reg. 103, §19.23(m)-1; Treas. Reg. 111, §29.23(m)-1; and Treas. . . .

R. P. P. v., 43 T.C. 322 (T.C. 1964)

. . . Regs. 86 (1934 Act) ; art. 23(a)-11, Regs. 94 (1936 Act) ; art. 23(a)-11, Regs. 101 (1938 Act) ; sec. 19.23 . . .

COMMISSIONER OF INTERNAL REVENUE, v. E. BURROW TRUST, F. G. L. P. Co- R. II T., 333 F.2d 66 (10th Cir. 1964)

. . . Essentially the same wording was contained in Regulation 103, § 19.23 (a)-l which was in effect when . . .

ARAGONA CONSTRUCTION COMPANY, INC. v. THE UNITED STATES, 165 Ct. Cl. 382 (Ct. Cl. 1964)

. . . items claimed to be incomplete, and other adjustments, and offered to pay plaintiff the balance of $19.23 . . . (h) Plaintiff refused to accept the $19.23 proffered, and, on March 16, 1944, filed, with the Comptroller . . .

UNITED STATES v. BANK OF AMERICA TRUST AND SAVINGS ASSOCIATION, a, 303 F.2d 304 (9th Cir. 1962)

. . . Regulations 86, 94 and 101, promulgated under the Revenue Acts of 1934, 1936 and 1938, and Sections 19.23 . . .

F. III v., 38 T.C. 9 (T.C. 1962)

. . . . 110 of Regs, 65 and 69; art. 130 of Regs. 74 and 77; art. 23(a)-10 of Regs. 86, 94, and 101; sec. 19.23 . . .

v., 35 T.C. 979 (T.C. 1961)

. . . -l (1935) ; Regs. 94, art. 23(m)-l(g) (1936) ; Regs. 101, art. 23(m) — 1(g) (1939); Regs. 103, sec. 19.23 . . .

M. P. v., 35 T.C. 865 (T.C. 1961)

. . . )(2) was added to the 1939 Code by section 121(a) of the 1942 Revenue Act, Regulations 103, section 19.23 . . .

GENERAL MOTORS CORPORATION v. UNITED STATES, 283 F.2d 699 (Ct. Cl. 1960)

. . . This regulation is now section 19.23(d)-1 of Treasury Regulations 103, promulgated under the Internal . . .

GENERAL MOTORS CORPORATION v. THE UNITED STATES, 151 Ct. Cl. 366 (Ct. Cl. 1960)

. . . This regulation is now section 19.23(d)-l of Treasury Regulations 103, promulgated under the Internal . . .

F. P. W. T. v., 34 T.C. 630 (T.C. 1960)

. . . This is the same test subsequently adopted by the Treasury Department as section 19.23(a)-15 of Regulations . . .

MASSEY MOTORS, INC. v. UNITED STATES, 364 U.S. 92 (U.S. 1960)

. . . Its § 19.23 (1)-1 and § 19.23 (l)-(2) complement each other and seem to advise the taxpayer how to compute . . . point out that Regulá-tions 111, issued in 1942, deleted the words “property in the business” from § 19.23 . . . “Sec. 19.23 (1) — 1. . . . “Sec. 19.23 (1) — 2. . . . (See section 19.23 (a)-4.) . . .

NORTHERN NATURAL GAS COMPANY, v. A. O MALLEY, W. O NORTHERN NATURAL GAS COMPANY, v. L. McCRORY,, 277 F.2d 128 (8th Cir. 1960)

. . . 23(l)-3 under the 1936 Act; Regulations 101, Article 23(l)— 3 under the 1938 Act; Regulations 103, § 19.23 . . .

HERTZ CORPORATION, a J. a v. UNITED STATES, 268 F.2d 604 (3d Cir. 1959)

. . . Prior to December 8, 1942, Section 19.23(0-1 provided an allowance for depreciation which “plus the salvage . . .

PARSONS v. SMITH, FORMER COLLECTOR OF INTERNAL REVENUE, 359 U.S. 215 (U.S. 1959)

. . . Reg. 103, § 19.23 (m)-l, August 23, 1939. . . .

UNITED STATES v. MASSEY MOTORS,, 264 F.2d 552 (5th Cir. 1959)

. . . and tear, and obsolescence of property used in the trade or business, or treated under [Reg.] section 19.23 . . .

CAMMARANO v. UNITED STATES, 358 U.S. 498 (U.S. 1959)

. . . Reg. 94 and 101, promulgated under the Revenue Acts of 1936 and 1938, §§ 19.23 (q)-l, 29.23 (q)-l, and . . . Reg. 101, promulgated under the Revenue Act of 1938, and thereafter in §§ 19.23 (o)-l, 29.23 (o) — 1, . . .

PIEDMONT NATIONAL BANK OF SPARTANBURG, v. UNITED STATES,, 162 F. Supp. 919 (W.D.S.C. 1958)

. . . It reads in part: “It is apparent from a reading of this regulation Reg. 103, Sec. 19.23(e)-2 that if . . .

B. CAMMARANO v. UNITED STATES, 246 F.2d 751 (9th Cir. 1957)

. . . 1936, Article 23(o)— of Treasury Regulations 101, promulgated under the Revenue Act of 1938, Sections 19.23 . . .

R. J. REYNOLDS TOBACCO COMPANY v. UNITED STATES, 149 F. Supp. 889 (Ct. Cl. 1957)

. . . Treasury Regulation 103, section 19.23 (a) (6), governing the years 1940 and 1941, are similar. . . .

R. J. REYNOLDS TOBACCO COMPANY v. THE UNITED STATES, 138 Ct. Cl. 1 (Ct. Cl. 1957)

. . . Treasury Regulation 103, section 19.23(a)(6), governing the years 1940 and 1941, are similar. . . .

v., 22 T.C. 459 (T.C. 1954)

. . . (1)-10 appeared as Art. 23 (1)-10 of Regulations 86 (1934), 94 (1936), and 101 (1938), and as Sec. 19.23 . . .

FORBES v. COMMISSIONER OF INTERNAL REVENUE, 204 F.2d 777 (2d Cir. 1953)

. . . Ill, sec. 19.23 (a)-1. . . . .

COOKE v. COMMISSIONER OF INTERNAL REVENUE, 203 F.2d 258 (10th Cir. 1953)

. . . Washington Dehydrated Food Co., 8 Cir., 89 F.2d 606, 609; Treasury Regulations 103, Sec. 19.23(a)-6. . . . bargain between the employer and the employees before the services were rendered, as required by Section 19.23 . . . The applicable portion of this section reads “Section. 19.23 (a)-6. . . .

SHARON HERALD CO. v. GRANGER, 195 F.2d 890 (3d Cir. 1952)

. . . the same as the below quoted sections) promulgated under the Internal Revenue Code, provide: “Sec. 19.23 . . . (c)-l Taxes. — Subject to the exceptions stated in this section and section 19.23 (c)-2 and 19.23 (c) . . .

v., 17 T.C. 1208 (T.C. 1952)

. . . (See section 19.23(m)-15 of Regulations 103.) . . .

v., 17 T.C. 20 (T.C. 1951)

. . . D. 5196, amending section 19.23 (a)-15 of Regulations 103; and section 29.23 (a)-15 of Regulations 111 . . .

SMITH v. MANNING, 189 F.2d 345 (3d Cir. 1951)

. . . Regulations 103, § 19.23 (a)-7. See Fleischer v. . . . Regulations 103, § 19.23(a)-6, now Regulations 111, § 29.23-(a)— 6; See the eases collected in 51-1 C.C.H . . . As to bonuses, see Regulations 103, § 19.23(a)-8, now Regulations 111, § 29.23 (a)-8. . . .

v., 16 T.C. 1084 (T.C. 1951)

. . . Section 19.23 (e)-3, Regulations 103; section 29.23 (e)-3, Regulations 111. . . .

SHARON HERALD CO. v. GRANGER,, 97 F. Supp. 295 (E.D. Pa. 1951)

. . . Section 19.23 (c) — 1 of Treasury Regulations 103. (Appendix, Infra.) . Magruder v. . . .

MAGALE v. UNITED STATES, 93 F. Supp. 1004 (Ct. Cl. 1950)

. . . See 26 C.F.R., 1940 Supp., 19.23(m)-10. . . . See 26 C.F.R., 1940 Supp., 19.23 (m)-2. . . . .

ROBERT ROGERS, v. UNITED STATES, 93 F. Supp. 1014 (Ct. Cl. 1950)

. . . Section 19.23 (a)-6 of Regulations 103 says in part: “The circumstances to be taken into consideration . . .

ROBERT ROGERS, INC. v. THE UNITED STATES, 118 Ct. Cl. 126 (Ct. Cl. 1950)

. . . Section 19.23 (a)-6 •of Regulations 103 says in part: The circumstances to be taken into consideration . . .

JOHN F. MAGALE v. THE UNITED STATES, 118 Ct. Cl. 183 (Ct. Cl. 1950)

. . . R., 1940 Supp., 19.23 (m)-2. . . .

v., 15 T.C. 160 (T.C. 1950)

. . . Regulations 103, section 19.23 (e)-1. . . .

UNION ELECTRIC CO. OF MISSOURI v. COMMISSIONER OF INTERNAL REVENUE COMMISSIONER OF INTERNAL REVENUE v. UNION ELECTRIC CO. OF MISSOURI, 177 F.2d 269 (8th Cir. 1949)

. . . The relevant parts of Section 19.23(a)-10 of Treasury Regulations 103 and of Section 29.23(a)-10 of Treasury . . . Sections 19.23(1)-5 and 29.23(1)-5 of Treasury Regulations 103 and 111 both provide that “The capital . . . The applicable rule is stated,in Section 19.23(l)-3 of Treasury Regulations 103 as follows: “Intangibles . . .

SOHMER CO. v. UNITED STATES, 86 F. Supp. 670 (S.D.N.Y. 1949)

. . . Regulation 103, § 19.23(a)-8, provides that compensation to be deductible must be only in such amount . . .

COMMISSIONER OF INTERNAL REVENUE v. LINCOLN ELECTRIC CO., 176 F.2d 815 (6th Cir. 1949)

. . . This case involves a construction of the specific provisions of § 23(a) and § 19.23(a)-2 of Treasury . . . The statute did not expressly limit traveling expenses to those' reasonable in ' amount, but § 19.23( . . .

CITY ICE DELIVERY CO. v. UNITED STATES, 176 F.2d 347 (4th Cir. 1949)

. . . This is clear from even a casual reading -of the apposite Treasury Regulations, 103, Section 19.23(l) . . .

Annotations, Discussions, Cases:

Cases from cite.case.law:

The 2023 Florida Statutes (including Special Session C)